Status of Board of Equalization's Proposed Rules & Regulations

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As of April 14, 2014

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

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2014 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
133 Business Inventory Exemption 05/22-23/14 04/04/14 Interested Parties Notice Published
263/462.020/462.060/462.160/462.180/462.220/462.240 Roll Corrections/Change in Ownership – Tenancies in Common/Change in Ownership – Life Estates and Estates for Years/Change in Ownership – Trusts/Change in Ownership – Legal Entities/Change in Ownership – Interspousal Transfers/The Following Transfers Do Not Constitute a Change in Ownership Section 100   12/24/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/24/13
462.040 Change in Ownership – Joint Tenancies 06/11/13 07/24/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/13.
474 Petroleum Refining Properties (Repeal)   10/30/13 – Approved by OAL
474 Petroleum Refining Properties (Readopt)   09/10/13 – Board Authorized Publication
1502 Computers, Programs, and Data Processing 12/17/13 03/04/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/14.
1525.2/1525.3 Manufacturers, Producers, Processors/ Manufacturing Equipment—Leases of Tangible Personal Property (Section 100)   04/22/14 – Chief Counsel Matters
1525.4 Manufacturing and Research & Development Equipment   04/22/14 – Business Taxes Committee
1566.1 Auto Auctions and Auto Dismantlers 08/13/13 10/14/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/14.
1603 (2014) Taxable Sales of Food Products   05/22-23/14 – Business Taxes Committee   
1603 (2013) Taxable Sales of Food Products 03/25/14 04/07/14 – Submitted to Office of Administrative Law for approval
1642 Bad Debts   12/09/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/09/13. 
1655 Returns, Defects and Replacements 04/22/14 02/14/14 Interested Parties Notice Published
1699 Permits 03/25/14 04/07/14 – Submitted to Office of Administrative Law for approval
1705 Relief from Liability 12/17/13 04/02/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/14.
2000/2001 Retailer Reimbursement Retention (Certificate of Compliance)/Additional Allowed Retailer Reimbursement Retention

 
09/10/13 11/26/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/14.
2000 Retailer Reimbursement Retention (Emergency Regulation)   09/03/13 – Second Readoption Notice Mailed
4902 Relief from Liability 04/22/14 03/07/14 – Interested Parties Notice Published
5000 et seq. Rules for Tax Appeals 11/19/13 02/25/14 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/14.
6001 Conflict of Interest 05/25/11 06/21/11 – Submitted to Fair Political Practices Commission for approval

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013